The Contractual Disclosure Facility
27 October 2017
HM Revenue and Customs (HMRC) operates Code of Practice 9, which is also called the Contractual
Disclosure Facility (CDF), as it is an efficient way to investigate taxpayers. This process is intended to lead to a civil settlement in cases of tax fraud.
The downloadable report provides guidance on how to rectify deliberate tax errors without being prosecuted for tax fraud.